Nonprofit Compliance

Montana Nonprofit Compliance Calendar

Every IRS and Montana filing deadline a 501(c)(3) needs to track — what's due, when, and what happens if you miss it.

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Filings tracked

April 15

Next key deadline

3/2

Federal / state

⚠

Miss filings 3 yrs → auto loss of tax-exempt status

Federal (3) Montana (2)

Federal filings (IRS)

Federal 990 / 990-EZ / 990-N / 990-PF

IRS Form 990 series — annual information return

Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
Filing details →
Federal 8868

Form 8868 — automatic 6-month extension

Due: On or before the original 990 due date
Extends 990 deadline 6 months (Nov 15 calendar-year).
Filing details →
Federal 941

Form 941 — quarterly payroll tax

Due: Apr 30, Jul 31, Oct 31, Jan 31
Penalties + interest on late deposits.
Filing details →

Montana state filings

Montana Annual Report

Montana nonprofit annual report (Secretary of State)

Due: Due April 15 annually (filing window opens Jan 1)
$15 late fee after April 15 (filing fee waived for 2024–2025). Administrative dissolution of domestic nonprofits by Dec 1 / revocation of foreign authority by Nov 1 for continued non-filing. File federal Form 990 series with the IRS.
Filing details →
Montana

No general charitable solicitation registration in Montana

No state solicitation registration required.

Montana requirements overview

Registration: File Articles of Incorporation with the Montana Secretary of State. Montana has no state sales tax. Apply for state income tax-exempt status with the Montana Department of Revenue.

Annual filing: File an Annual Report with the Secretary of State. File federal Form 990 with the IRS.

Solicitation: Montana does not require charitable solicitation registration. Nonprofits must comply with general consumer protection laws.

Nonprofit banking in Montana → Best banks for nonprofits → Donation receipt generator → Fund accounting tracker →

Informational only — not legal or tax advice. Deadlines reflect general rules and may not capture every exception for your organization. Always verify with your state charity regulator and the IRS. Holdings' bookkeeping tracks these for you.